What is the working relationship between the Tax Advisory Council and the tax authority in Vietnam?

What is the working relationship between the Tax Advisory Council and the tax authority in Vietnam?

Pursuant to Article 9 of Circular 80/2021/TT-BTC, the working relationship between the Tax Advisory Council and the tax authority is regulated as follows:

(1) Working relationship in obtaining advisory opinions

- The Tax Branch prepares complete dossiers and documents when seeking advisory opinions and requests for coordination and sends them to the Tax Advisory Council at least 05 working days before the deadline requesting the Tax Advisory Council to submit the advisory opinions and coordination feedback. The dossier sent by the Tax Branch to obtain the advisory opinions and request the coordination of the Tax Advisory Council includes:

+ Advisory dossier on projected revenue and fixed tax rate at the beginning of the year for business households and individuals paying tax under a fixed-rate method, including:

++ The projected list of revenues and taxes of business households, individuals according to form No. 07-3/HDTV issued with Appendix 1 of [Circular 80/2021/TT-BTC](https://lawnet.vn/vb/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-71F1C.html#chuong_pl_3);
++ New regulations and guidelines related to the advisory opinion content (if any).

+ Advisory dossier on adjusted revenue and fixed tax rate for business households, individuals with changes in business activities within the tax year, including:

++ List of business households, individuals adjusting information and taxes according to form No. 07-4/HDTV issued with Appendix 1 of [Circular 80/2021/TT-BTC](https://lawnet.vn/vb/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-71F1C.html#chuong_pl_3);
++ New regulations and guidelines related to the advisory opinion content (if any).

+ Advisory dossier on the plan for implementing and managing the activities of business households, individuals paying tax under the fixed-rate method in the area, including:

++ A plan for implementing and managing the activities of business households, individuals paying tax under the fixed-rate method in the area on each subject, topic to meet management requirements in each specific field and stage as directed by the Tax Department and legal regulations;
++ Directive documents of the Tax Department, instructions related to the coordination request content.

- The Chairman of the Tax Advisory Council sends advisory results and coordination feedback to the Tax Branch by the requested deadline. The advisory result and coordination feedback dossier sent to the Tax Branch include:

+ Notification of advisory results in cases where the Tax Advisory Council suggests adjustments to the revenue, tax rate of business households, individuals compared to the projected results of the Tax Branch according to forms No. 07-5/HDTV and 07-6/HDTV issued with Appendix 1 of Circular 80/2021/TT-BTC. In case of advisory and coordination requests regarding the plan for implementing and managing the activities of business households, individuals paying tax under the fixed-rate method in the area, notifications according to forms No. 07-5/HDTV and 07-6/HDTV issued with Appendix 1 of Circular 80/2021/TT-BTC are not included;

+ Minutes of the Tax Advisory Council meeting prepared according to form No. 07-2/HDTV issued with Appendix 1 of Circular 80/2021/TT-BTC.

(2) Working relationship in processing advisory results

In the event that the results of tax assessment, tax calculation, and tax adjustment resolution for business households, individuals differ from the advisory results of the Tax Advisory Council, the Tax Branch is responsible for notifying the Tax Advisory Council in writing according to form No. 07-7/HDTV issued with Appendix 1 of Circular 80/2021/TT-BTC concurrently with the official disclosure of official figures on the results of tax assessment, tax calculation, and tax adjustment resolution for business households, individuals.

(3) Working relationship in providing information and documents

The Tax Branch has the responsibility to provide and direct the inter-commune, ward, commune-level town tax teams to provide information and documents to the Tax Advisory Council within the scope of the Tax Advisory Council's authority as provided in Article 10 of Circular 80/2021/TT-BTC.

What is the working relationship between the Tax Advisory Council and the tax authority in Vietnam? (Image from the Internet)

What are the principles and policies for the working of the Tax Advisory Council in Vietnam?

Pursuant to Article 8 of Circular 80/2021/TT-BTC, the principles and policies for the working of the Tax Advisory Council are regulated as follows:

- The Chairman and members of the Tax Advisory Council operate on a part-time basis. The Tax Advisory Council is under the direct command of the Chairman of the Tax Advisory Council regarding the contents specified in Circular 80/2021/TT-BTC.

- The Tax Advisory Council convenes meetings to gather member opinions on advisory contents upon the summons of the Chairman of the Tax Advisory Council. Meetings of the Tax Advisory Council are conducted with the participation and chairing of the Chairman of the Tax Advisory Council and at least 2/3 of the total number of members (including the Chairman) attending.

- The Tax Advisory Council may collect member opinions on advisory contents via electronic means. If member opinions are not unanimous, a vote must be conducted to decide by majority; if the voting results are equal, the decision is made Pursuant to the content agreed by the Chairman of the Tax Advisory Council as the basis for preparing the Minutes of the Tax Advisory Council meeting.

- Meetings of the Tax Advisory Council must be recorded in the minutes according to form No. 07-2/HDTV issued with Appendix 1 of Circular 80/2021/TT-BTC. The meeting minutes must be signed for confirmation by the attending members of the Tax Advisory Council. In the case of opinions obtained through electronic means, the standing member of the council consolidates and records them in the minutes as if in a direct meeting.

How long is the Tax Advisory Council allowed to operate in Vietnam?

Pursuant to Article 7 of Circular 80/2021/TT-BTC regulating the establishment of the Tax Advisory Council as follows:

Establishment of the Tax Advisory Council

1. The Chairman of the District People's Committee, Pursuant to the number, scale of business, and individual business activities of business households and individuals in the area, shall decide to establish a tax advisory council at the commune, ward, commune-level town level upon the proposal of the Tax Branch Chief.

2. The Tax Advisory Council is established and operates for a maximum period of no more than 05 years.

...

Thus, the Tax Advisory Council is established and operates for a maximum period of no more than 05 years.